Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Offence u/s 276(c)(2) - accused has not paid the huge tax ...

Income Tax

March 28, 2020

Offence u/s 276(c)(2) - accused has not paid the huge tax liability at the time of filing the return of income for the FY 2012-13 - Petitioner had paid the entire tax amount on 13.03.2018 and the respondent had also acknowledged the same by the acknowledgment dated 24.03.2018. Therefore, the offence under Section 276(c)(2) of the Income Tax Act is not at all attracted as against the petitioner herein, and the entire criminal proceedings pending against the petitioner is nothing but clear abuse of process of law.

View Source

 


 

You may also like:

  1. Offences u/s 276 (c) (2) - belated filing of return - willful failure on the part of the petitioner for non payment of huge tax liability or not - Petitioner had paid...

  2. Belated filing of ITR - offences u/s 276(c)(c) - Admittedly, the respondent on the inspection dated 18.12.2012, had seized the relevant book of accounts and as such the...

  3. Offence punishable u/s 276CC - failure to file the return of income (ITR) - in the instant case on hand, there is no evasion of tax. It is not the case that no return...

  4. Offence u/s 276­CC r.w.s 278­E - Prosecution proceedings against the company and its directors - Failure to file to ITR - Section 276­CC of the Act prescribes rigorous...

  5. Offences u/s 276(B) and 278(B) - TDS has been deposited by the petitioners a bit late - There might be a case of slight harm in not crediting the TDS amount by...

  6. Prosecution u/s 276-CC (ii) - evasion of tax - 72 days delay in filing return - considering discrepancy and considering that not only the notice issued to the petitioner...

  7. CIRP - Reimbursement of Compounding fees - Who is responsible for offence or compounding of offence under the Income Tax Act which was committed much before the...

  8. Addition u/s 56(2)(vii)(b) - issues of shares at a price more than the FMV - from the year of application or allotment - Section was inserted vide Finance Act, 2013...

  9. Condonation of Delay in filing the returns of income seeking refund - delay due to date of ruling of the AAR - genuine hardship - The delay in filing tax returns for AYs...

  10. Disallowance on account of payment of octroi expenses - There is no dispute that the entire liability was discharged before filing return of income for the year under...

 

Quick Updates:Latest Updates